UK VPGA 6 Local authority and central government accounting: existing use value (EUV) basis of value
This document is only available with a paid isurv subscription.
Neither IFRS 13 nor FRS 102 make reference to 'existing use value' (EUV) as a basis of valuation. However, when instructed to value operational property plant and equipment for local authorities and assets for financial statements for central government, valuers should be aware that the Code of Practice on Local Authority Accounting (CIPFA 'Code') -...Explore the subscription options here to get full access to isurv, including downloads.
Try isurv for free!
You can get instant access to a free, 7-day trial of isurv simply by filling in the free trial form. Please note that the free trial includes full access to isurv with the exception of downloadable content which is only available with a paid subscription.
Sign up for the isurv newsletter, to receive a monthly round-up of the latest isurv updates.
For further questions, don't hesitate to call: +44(0)247 686 8555.